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STATUTE to be interpreted according to the intent of them that made it - WELLINGTON :: STATUTE is the "will of legislature" -- SUDARSHAN WELLINGTON
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STATUTE is “the will of Legislature” and to be interpreted according to the intent of them that made it.  Interpretation is to be based on intention of the Legislature. Government obtains funds from various sources, out of which one main source is taxation.

If a person pays a certain amount to the Government directly, which was imposed on him, then that tax is called Direct Tax- i.e., the tax payer pays directly from his income etc.,

indirect tax is collected by the intermediary from a person who has used the services.  The intermediary later pay the tax to the Government. The indirect taxes are on             
  • manufacture (Central Excise);
  • service provided  (Service tax);
  • import / exports (Customs duty);
  • Tax on sales  (sales tax)
  • Entry tax;
  • Octroi;
  • Expenditure tax; 
So indirect taxes are paid before the goods reach the tax payers.

So, ‘tax is the price which we pay for a Civilized Society’

(1977) 106 ITR 1 (SC)

Sudarshan Wellington

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moses : Is Notfn. 08/2014-CE (NT) do have retrospective effect?
Wellington : Insertion was made in Rule 9(1) of CER 2002. Proviso was not amended. Thus the notfn. cannot have re...